11 GCA § 40106: Registration: Eligibility and Qualification.
Where this section sits in the code
- Title 11: Finance and Taxation
- Division 2 - Taxes
- Chapter 40: Registration, Bonding and Regulation of Tax Preparers
Upon receipt of the form properly filled out, and receipt of the required fee, and receipt of proof of deposit of the bond required by this Chapter, if the Director determines that the applicant is eligible, he shall validate the registration and send a proof of such valid registration to the tax preparer.
(a) Every registration shall cease to be valid on June 30 of each year, unless the tax preparer has paid the renewal fee required by this Chapter.
Collected 2026-09-27T03:15:18Z. Source file · JSON